Super Invest Limited invested 15 million in government bonds with coupon rate of 8% and maturity of

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Super Invest Limited invested ₹15 million in government bonds with coupon rate of 8% and maturity of five years. After one year, the fair value of the bonds has declined to ₹1 million. How would you classify the bonds and treat the increase in fair value if: 

1. The bonds are intended to be held for trading. 

2. The bond will be held till maturity. 

3. The company intends to sell the bonds only if the bond price significantly appreciates. 

4. The company intends to sell the bonds after three years to raise cash for expansion project.

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